26 U.S.C. § 1238
Repealed. Pub. L. 101–508, title XI, § 11801(a)(35), Nov. 5, 1990, 104 Stat. 1388–521
[§ 1238. Repealed. Pub. L. 101–508, title XI, § 11801(a)(35) , Nov. 5, 1990 , 104 Stat. 1388–521 ]
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Nearby sections (25 sections)
- 1221 · Capital asset defined
- 1222 · Other terms relating to capital gains and losses
- 1223 · Holding period of property
- 1231 · Property used in the trade or business and involuntary…
- 1232 · Repealed. Pub. L. 98–369, div. A, title I, § 42(a)(1), July 18,…
- 1233 · Gains and losses from short sales
- 1234 · Options to buy or sell
- 1234A · Gains or losses from certain terminations
- 1234B · Gains or losses from securities futures contracts
- 1235 · Sale or exchange of patents
- 1236 · Dealers in securities
- 1237 · Real property subdivided for sale
- 1238 · Repealed. Pub. L. 101–508, title XI, § 11801(a)(35), Nov. 5,…
- 1239 · Gain from sale of depreciable property between certain related…
- 1240 · Repealed. Pub. L. 94–455, title XIX, § 1901(a)(139), Oct. 4,…
- 1241 · Cancellation of lease or distributor’s agreement
- 1242 · Losses on small business investment company stock
- 1243 · Loss of small business investment company
- 1244 · Losses on small business stock
- 1245 · Gain from dispositions of certain depreciable property
- 1246 · Repealed. Pub. L. 108–357, title IV, § 413(a)(2), (3), Oct. 22,…
- 1248 · Gain from certain sales or exchanges of stock in certain foreign…
- 1249 · Gain from certain sales or exchanges of patents, etc., to…
- 1250 · Gain from dispositions of certain depreciable realty
- 1251 · Repealed. Pub. L. 98–369, div. A, title IV, § 492(a), July 18,…